It depends. It Tell me first if she passes the substantial presence test: To meet this test, she must be in the US. This will tell me if she qualifies to file as a resident or non-resident. When you reply back, tell me why she may qualify or not.
- 31 days during the current year(2020) and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
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